New Harvest Church 194 Chapel St, Salford, M3 6BY
New Harvest Manchester - 12 Jun 2008
New Harvest Christian Fellowship has been based in the old Salford cinema and has been since 1985, the cinema was built in 1912 and then bacome a bingo hall in the 1950 until the early 1980s when it was left abandoned until New Harvest perchased the building, which is now a grade 2 listed building.
New Harvest is a Penticotal Church where you can go to worship our Lord Jesus Christ who came and died for us all.It is a great church with a live band and amazing preaching by Pastor Mike Aldaco.
services are as follows
Tuesday: Milk Bar Bible Study 7pm
Wednesday: Service 7pm
Thursday: Celebrate Recovery 7pm
Frifday: Prayer Central 7pm
Sunday: Service 11am
All are welcome and would recommend that you visit it, even if you are not a Christian it is an amazing experience in there.
Things to think about before setting up a new charity
(Version October 2006)
Is a new charity the best way forward?
Are there existing charities with the same purposes and activities as yours?
If this is a potential issue for you, have you thought about joining forces with an existing charity?
Do you know about how a charity must operate?
I have considered the alternatives and still want to set up a new charity
You’re thinking about setting up a new charity. That’s great. We are delighted that you want to play an active part in a charity. When your organisation has an income of £5000 or more you are required by law to register with us. It is not our policy to register charities that do not meet this minimum requirement.
Before you go ahead, there are a few things it might be helpful for you to think about.
Is a new charity the best way forward?
There are a lot of very good reasons why people decide to set up a new charity. However, setting up a charity is not always the best way to proceed and, in some cases, it may not be legally possible.
Depending upon your reason for wanting to set up a new charity and what you want to achieve, there may be other, and better, ways of achieving your aims that we would like you to think about.
The following particular situations are among those where setting up a new charity may not be the best way to proceed. In these situations care is most needed and advice should be sought before going ahead:
I want to commemorate someone by setting up a charity in their name
I want to do something in response to a national or international disaster
I am applying for lottery money and need to set up a new registered charity
I want to set up a charity to assist a specific person suffering from a [rare] disease/disorder
I have been personally touched by a particular issue in my life and I want to help others in that situation
I want to undertake something novel or pursue an existing charitable purpose in a different way
I want to make a difference in society by pursuing a political aim, such as seeking a change in the law in the UK or overseas.
I want to commemorate someone by setting up a charity in their name
Instead of setting up a new charity, think about creating a separate, named fund within an existing charity; this may be just as effective as creating a new charity.You can look for existing charities via the register of charities or you can telephone Charity Commission Direct on 0845 300 0218.
I want to do something in response to a national or international disaster
Before setting up a new charitable appeal fund, we advise you to read our guidance Disaster Appeals . Instead of setting up a new charity, consider offering money or services to an existing charity, such as the Disasters Emergency Committee for example.
I am applying for lottery money and need to set up a new registered charity
Organisations do not have to be registered charities to be accepted for a lottery grant. There are many different lottery grants distributors and each have their own grant eligibility requirements. For more information visit www.biglotteryfund.org.uk for lottery grants specifically for charities, voluntary and community groups - or try www.lotterygoodcauses.org.uk for information on all lottery distributors, or phone: 0845 2750000.
I want to set up a charity to assist a specific person suffering from a [rare] disease/disorder
In general, it is not charitable to set up a charity for the benefit of a specific named individual or individuals. To be charitable, you would therefore need to define the people who can benefit from your organisation much more widely.
Alternatively, you can set up a non-charitable trust fund to benefit the named individual(s) or join forces with an existing charity that is already set up to benefit sufferers of, and/or carrying out research into, the particular [rare] disease/disorder.
I have been personally touched by a particular issue in my life and I want to help others in that situation
Instead of setting up a new charity, consider offering your services to, or merging or working collaboratively with, an existing charity.
You can look for existing charities doing similar charitable work in your area via our register of charities or call Charity Commission Direct on 0845 300 0218 for assistance.
Alternatively, instead of setting up a new charity, think about setting up a Managed Trust Account through an organisation such as the Charities Aid Foundation (CAF). A CAF Trust Account is a simple system that is a bit like having your own charitable trust, except it operates as a subsidiary fund of CAF. You can put money into the Trust Account, call it what you like and specify what charitable purposes the money can be used for. As CAF is a charity, the same charitable tax benefits apply to the Trust Account. It is like having your own independent trust, but the trustees of CAF take responsibility for carrying out your charitable wishes.
I want to undertake something novel or pursue an existing charitable purpose in a different way
We want to encourage innovation. We therefore take a constructive and imaginative approach to our consideration of novel charitable purposes and new ways of achieving existing charitable aims. Our policy on this is explained in Recognising New Charitable Purposes .
Before setting up a new charity, think about whether what you wish to do will operate effectively within the constraints of charity law. If not, you may need to find an alternative to setting up a charity, such as setting up a non-charitable not-for-profit organisation (perhaps using the new Charitable Incorporated Company format).
I want to make a difference in society by pursuing a political aim, such as seeking a change in the law in the UK or overseas
Charities can carry out political or campaigning activities to help achieve a charitable purpose, but a charity cannot have political aims. We advise anyone who is thinking about setting up a new charity to carry out work that is likely to be of a political nature to read our guidance Campaigning and Political Activities by Charities .
You cannot set up a charity with a political purpose. If you wish to pursue a political aim you will need to find an alternative to setting up a charity, such as setting up a non-charitable campaigning body or pressure group.
Are there existing charities with the same purposes and activities as yours?
There are around 190,000 registered charities, and perhaps as many again smaller unregistered ones. One or more of these may very well be doing the kind of charitable work your new charity would do, and in the same area.
Many charities often find it difficult to get access to the limited funding that is available to the charitable sector and this can be a particular problem for new charities. This is because local authorities, the public and organisations who give money to charities often prefer to give to charities that they are already familiar with and which have a proven track record.
Many people, including potential funders and donors, think that there are already too many charities competing for too few funds and that a significant amount of charitable resource could be saved if charities pooled their resources and worked together.
If this is a potential issue for you, have you thought about joining forces with an existing charity?
There are clear advantages to be had from a healthy mix of charities, which are constantly refreshed by new charities pursuing new activities. But, there are also big benefits of public confidence and support for charities that collaborate, rather than compete, with each other.
Most charities are small local organisations that rely on the unpaid help of their trustees and other volunteers. They may have similar purposes but they are all serving different communities. It is less likely that there will be areas of overlap and duplication or scope for cost-cutting for these charities. However, for many charities, particularly medium and larger-sized ones, joint working or merger can make for more effective use of resources in meeting the needs of their beneficiaries.
It is not our role to push particular charities towards this way of working – they themselves must decide what is in the best interests of their users. Nor can we refuse to register an organisation with clearly charitable objects which meets the minimum requirements for registration simply on the basis that another similar charity already exists. However, we want charities to be alive to the possibilities of working better by working together.
Our guidance Collaborative Working and Mergers highlights some key issues for charity trustees and, where applicable, their staff on the subject of collaborative working and mergers. It describes ways of working in partnership as well as the different types of structures and processes involved. It is intended to help charity trustees decide whether they want to proceed and, if they do, what the different stages and issues are. The guidance concentrates on the role of the Charity Commission in both partnership working and mergers and outlines the support we are able to offer.
The guidance includes some case study examples of collaborative working and mergers.
Our Regulatory Report on Collaborative Working and Mergers signposts trustees to additional sources of information.
We are also working closely with the National Council for Voluntary Organisations’ newly established Collaborative Working Unit, to ensure our respective work is complementary.
So, before setting up a new charity we would like you to think about offering your services to, or combining with, an existing charity if there is a possibility of duplicating existing charitable work.
You can look for existing charities doing similar charitable work in your area via our register of charities or call Charity Commission Direct on 0845 300 0218 for assistance.
Do you know about how a charity must operate?
Before deciding to set up a new charity, it is important that you understand some basic requirements about how a charity must operate.
All charities must operate within the constraints of charity law.
Charities must have, and carry out, wholly charitable purposes and activities. Not all purposes, even those that may be beneficial or philanthropic, are necessarily charitable. If there is any doubt, we therefore advise anyone who is thinking of setting up a new charity to read our Commentary on the charitable purposes in the Charities Bill for guidance on the sort of purposes that are charitable.
All charities must also be set up for the public benefit. Please read Charities and Public Benefit for guidance on this legal requirement.
People who run charities are called charity trustees (even if their group is called the management committee, or something else). You need to be confident that the people who will run your charity (the proposed trustee body) understand what is expected of them. We therefore advise anyone who is thinking of setting up a new charity to read our publication The Essential Trustee: what you need to know .
We produce an extensive further range of guidance for charity trustees. For further details see the Publications page of our website.
I have considered the alternatives and still want to set up a new charity
If, having considered all the alternatives, you think that setting up a new charity is the best way to do what you want to achieve, or if you have already set up a charity and want to register it, please proceed to Registering a charity where you will find guidance on setting up and registering a new charity.We will do everything we can to offer support and guidance throughout the process.
CAF Charity Account
CAF Trust
Give As You Earn
UK charity registration
The most appropriate type of legal entity which you require to set up a charity. There are 3 options:-
to set up a trust
to set up an unincorporated body
to set up a company limited by guarantee
If you wish to incorporate a company limited by guarantee with your own charitable objects and use our standard memorandum and articles then fees are £85.50 (inclusive of Companies House fees and vat)
(Alternatively fees to incorporate a charitable company limited by guarantee with your own bespoke articles of association and other amendments are £250 (inclusive of Companies House fees and vat )
It can incorporate the company within a day or so.
The second stage is to complete and submit the application to the Charities Commission if the charity is to be based in England or Wales or the Office of the Scottish Charity Regulator (OSCR) if it is to be based in Scotland. What are charitable objects or purposes?
To be a charity an organisation must have purposes which are exclusively charitable. A charity's purposes are its objects or aims which are usually set out in its governing document. The meaning of charitable purposes is largely based upon the decisions of the Courts and the Charity Commission over the years.
Charitable purposes can be grouped under four broad headings
the relief of financial hardship
the advancement of education and
the advancement of religion.
certain other purposes for the benefit of the community.
In general, a purpose is not charitable if it is mainly for the benefit of a named person or specific individuals. It will also not be charitable if the people who will benefit from it are defined by a personal or contractual relationship with each other. For example, if the beneficiaries are related or connected to the person who is setting up the charity, or where they are defined by common employment or by membership of a non-charitable body, for example, members of a professional institute.
An exception to this general rule exists in the case of the relief of financial hardship, where the people to benefit can come from a restricted group, such as people having the same employer.
The main advantages of registering as a charity are that charities:-
do not normally have to pay income/corporation tax (in the case of some types of income), capital gains tax, stamp duty, and gifts to charities are free of inheritance tax
pay no more than 20% of normal business rates on the buildings which they use and occupy to further their charitable purposes
can get special VAT treatment in some circumstances
are often able to raise funds from the public, grant-making trusts and local government more easily than non-charitable bodies
can formally represent and help to meet the needs of the community
are able to give the public the assurance that they are being monitored and advised by the Charities Commission.
Approved Governing Documents
Some large national charities produce an approved governing document that can be used by organisations associated with that charity. These approved documents contain both agreed objects and administrative provisions that are specific to a particular type of organisation. A list of organisations for which an approved governing document has been agreed can be found below. Copies of these documents are not available from the Charity Commission.
If you are using an approved governing document you can now apply for registration online. Find information on how to complete and submit your online registration application here.
A - E
F - N
P - Z
Charity Name
Address
Telephone
Website
Age Concern
Astral House1268 London RoadLondon SW16 4ER
020 8765 7200
www.ageconcern.org
Alpine Garden Society local groups
AGS Centre,Avon Bank,Pershore,Worcestershire.WR10 3JP
01386 554 790
www.alpinegardensociety.net
Archway Groups
18 Lincoln Road Oxford OX1 4TB
01865722720
www.archwayfoundation.org.uk
Arts Council
14 Great Peter StreetLondon SW1P 3NQ
0845 300 6200
www.artscouncil.org.uk
Arts Festival Association
Festivals House198 Park Lane MacclesfieldCheshire SK11 6UD
0870 7744 290 / 291
www.federationoffestivals.org.uk
British Trust for Conservation Volunteers
Sedum HouseMallard WayPotteric CarrDoncasterDN4 8DB
01302 388 888
www2.btcv.org.uk
Building Preservation Trusts
UK Association of Preservation Trusts9th Floor, Alhambra House27-31 Charing Cross RoadLondon WC2H 0AU
0207 930 1629
www.ukapt.org.uk
CARE (Pregnancy Crisis)
53 Romney Street, London, SW1P 3RF
0207 233 0455
www.careconfidential.com
Charitable Voluntary Music Groups (Making Music)
The National Federation of Music Societies2-4 Great Eastern Street, London EC2A 3NW
0870 903 3780
www.makingmusic.org.uk
Child contact centres
Minerva HouseSpaniel RowNottingham NG1 6EP
0845 4500 280
www.naccc.org.uk
Childminding Association
Royal Court81 Tweedy RoadBromleyKent BR1 1TG
0845 880 0044
www.ncma.org.uk
Children’s Links
Holland House Mareham Road Horncastle Lincolnshire LN9 6BW
01507528300
http://beehive.thisislincolnshire.co.uk
Choirs
National Association of Choirs 612 Lightwood RoadLightwoodStoke on TrentStaffordshireST3 7EQ
01782 336 313
www.ukchoirsassoc.co.uk/
Churches in fellowship with Assemblies of God
PO Box 7634NottinghamNG11 6ZY
0115 921 7272
www.aog.org.uk
Citizen’s Advice Bureau
Myddelton House115-123 Pentonville Road London N1 9LZ
020 78337111
www.citizensadvice.org.uk
City Academies
Office of the Schools CommissionerDepartment for Children, Schools and FamiliesSanctuary BuildingsGreat Smith StreetWestminsterLondon SW1P 3BT
0870 000 2288
www.standards.dfes.gov.uk/academies
Civic trust Local Amenity Societies
Essex Hall1-6 Essex Street LondonWC2R 3HU
020 7539 7900
www.civictrust.org.uk
Clubs for young people
371 Kennington Lane London SE11 5QY
020 7793 0787
www.clubsforyoungpeople.org.uk
Community Associations / centres
12-20 Baron StreetLondonN1 9LL
020 7837 7887
www.communitymatters.org.uk
Community Law Centres
293-299 Kentish Town Road London NW5 2TJ
020 7428 4400
www.lawcentres.org.uk
Community transport schemes
HighbankHalton Street HydeCheshire SK14 2NY
0845 130 6195
www.communitytransport.com
Contact a family
209-211 City Road London EC1V 1JN
020 7608 8700
www.cafamily.org.uk
Council for the protection of rural England
CPRE National Office128 Southwark Street London, SE1 0SW
020 7981 2800
www.cpre.org.uk
Councils for voluntary service
The Tower2 Furnival Square Sheffield S1 4QL
0114 278 6636
www.navca.org.uk
Crossroads Care Attendant Schemes
10 Regent PlaceRugbyWarwickshire CV21 2PN
0845 4500350
www.crossroads.org.uk
DIAL
St Catherine'sTickhill RoadDoncasterSouth YorkshireDN4 8QN
01302 310 123
www.dialuk.info
Dyslexia Association
98 London Road Reading RG1 5AU
0118 966 2677
www.bdadyslexia.org.uk
Elim Gospel Foursquare alliance social care companies
National OfficePO Box 264 Hastings East Sussex TN34 9BL
01424 712097
www.foursquaregb.org
Foursquare Gospel Church
National OfficePO Box 264 Hastings East Sussex TN34 9BL
01424 712097
www.foursquaregb.org
Gateways
123 Golden LaneLondon EC1Y 0RT
020 7454 0454
www.mencap.org.uk
Girl Guides
17-19 Buckingham Palace RoadLondon SW1W 0PT
0207 834 6242
www.girlguiding.org.uk
Habitat for Humanity
46 West Bar StreetBanbury OX16 9RZ
01295 264 240
www.habitatforhumanity.org.uk
Halliwick Swimming Therapy Regional associations
c/o ADKC CentreWhitstable HouseSilchester RoadLondon W10 6SB
N/A
www.halliwick.org.uk
Headway
4 King Edward CourtKing Edward StreetNottinghamNG1 1EW
0115 9240800
www.headway.org.uk
Homestart
2 Salisbury RoadLeicesterLeicestershireLE1 7QR
0116 233 9955
www.home-start.org.uk
Hospital Broadcasting Associations
Mariners House24 Nelsons GardensHedge EndSouthamptonSO30 2NE
N/A
www.hbauk.co.uk
Independent Theatre Council
12 The LeathermarketWeston St London SE1 3ER
020 7403 1727
www.itc-arts.org
Inner Wheel Club Benevolent Funds
51 Warwick Square London SW1V 2AT
020 7834 4600
N/A
International society for Krishna Consciousness
Bhaktivedanta ManorHilfield LaneAldenhamHertfordshireWD25 8EZ
01923856173
www.iskcon.org.uk
Jehovah’s Witness Congregation
Watch Tower HouseThe RidgewayLondon NW7 1RS
020 890 62211
N/A
Kids Club Network
City Reach5 Greenwich View PlaceLondon E14 9NN
020 7512 2112
www.kidsclubs.org.uk
Ladies’ Circles
Marchesi House4 Embassy DriveEdgbastonBirminghamB15 1TP
0121 456 0304
www.ladies-circle.org.uk
Lions Club Charity Trust Fund
Multiple District 105257, Alcester Road SouthKings HeathBirmingham B14 6DT
N/A
www.lions.org.uk
Making Music
2-4 Great Eastern StreetLondon EC2A 3NW
0870 903 3780
www.makingmusic.org.uk
Marriage Resource Groups
7 Bay CloseSwanageDorset BH19 1RE
N/A
N/A
Masonic Lodge Benevolent Funds
Freemasons' Hall60 Great Queen Street London WC2B 5AZ
020 7831 9811
www.ugle.org.uk
MIND
Granta House15-19 BroadwayLondon E15 4BQ
0208 519 2122
www.mind.org.uk
Mudiad Ysgolion Meithrin – Cylch Cyfansawdd (combined Parent and toddler groups)
Boulevard St BrieucAberystwythCeredigionSY23 1PD
01970 639639
www.mym.co.uk
Mudiad Ysgolion Meithrin – Cylch Meithrin (Playgroup)
Boulevard St BrieucAberystwythCeredigionSY23 1PD
01970 639639
www.mym.co.uk
Mudiad Ysgolion Meithrin – Cylch Ti s Fi (Parent and toddler groups)
Boulevard St BrieucAberystwythCeredigionSY23 1PD
01970 639639
www.mym.co.uk
National Autistic Society
393 City Road London EC1V 1NG
020 7833 2299
www.nas.org.uk
National Confederation of Parent teacher Association
39 Shipbourne Road TonbridgeKent TN10 3DS
01732 375460
www.ncpta.org.uk
National Operatic and Dramatic Societies
58-60 Lincoln RoadPeterborough, PE1 2RZ
0870 770 2480
www.noda.org.uk
Neighbourhood Watch Schemes
Room R1 Hatfield AnnexeC/o Hatfield Police16 St Albans Road East Hatfield Herts AL10 0E1
01707 638814
N/A
NPFA: recreation Ground
2d Woodstock Studios36 Woodstock GroveLondon W12 8LE
020 8735 3380
www.fieldsintrust.org
PATA (Playgroup and toddler association)
The PATA Centre,Grange Road,Tuffley,Gloucester, GL4 0DJ
01452 541244
www.pataglos.org.uk
PHAB Clubs
Summit House,50 Wandle Road,Croydon,Surrey,CR0 1DF
020 8667 9443
www.phabengland.org.uk
Playgroup Network
PO Box 401 Middlesbrough Cleveland TS5 4WZ
0191 2753827
http://www.playgroupnetworkcleveland.co.uk
Pre-school extended school partnership
The Fitzpatrick Building188 York WayLondonN7 9AD
020 7697 2500
www.pre-school.org.uk
Pre-school learning alliance
The Fitzpatrick Building188 York WayLondonN7 9AD
020 7697 2500
www.pre-school.org.uk
RELATE
Herbert Gray College Little Church StreetRugby CV21 3AP
0845 456 1310
www.relate.org.uk
Riding for the disabled
Norfolk House, 1a Tournament Court,Edgehill Drive, WarwickCV34 6LG
0845 658 1082
www.riding-for-disabled.org.uk
Rotary Club trust Funds
Kinwarton Road AlcesterWarwickshireB49 6BP
01789 765411
www.ribi.org
Round table Charitable funds
Marchesi House4 Embassy DriveCalthorpe RoadEdgbastonBirminghamB15 1TP
0121 456 4402
www.roundtable.co.uk
Rural community Councils
Somerford CourtSomerford RoadCirencesterGloucestershire GL7 1TW
01285 653477
www.acre.org.uk
Samaritans
The Upper MillKingston Road EpsomSurrey KT17 2AF
020 8394 8300
www.samaritans.org
School funds (Secondary Heads Association)
Secondary Heads Association130 Regent RoadLeicesterLE17PG
01162471152
N/A
SCOPE (affiliated groups)
6 Market RoadLondonN7 9PW
020 7619 7100
www.scope.org.uk
Scouts
Gilwell ParkChingfordLondon E4 7QW
020 8433 7100
www.scouts.org.uk
Sea Rangers
H.Q.T.S 'Lord Amory' Dollar Bay631 Manchester RoadLondon E14 9NU
N/A
www.searangers.org.uk
Spiritual Assembly of Bahai’s
27 Rutland GateLondon SW7 1PD
020 7584 2566
www.bahai.org.uk
Talking Newspaper Association
National Recording Centre Heathfield East Sussex TN21 8DB
01435 866102
www.tnauk.org.uk
Third Age Trust
Old Municipal Buildings 19 East Street Bromley BR1 1QE
020 8466 6139
www.u3a.org.uk
Time banks
City WorksAlfred StreetGloucesterGL1 4DF
01452 541439
www.timebanks.co.uk
Townswomen’s Guilds
Tomlinson House 329 Tyburn RdErdingtonBirmingham B24 8HJ
0121 326 0400
www.townswomen.org.uk
Toy Libraries
68 ChurchwayLondon NW1 1LT
020 7255 4600
www.natll.org.uk
Tree wardens
71 Newcomen Street London SE1 1YT
020 7407 9992
www.treecouncil.org.uk
United Trust services
PO Box 14 8 Nelson Road Edge HillLiverpool MerseysideL69 7AA
0151 709 8252
N/A
Victim support Schemes
National Office Cranmer House 39 Brixton Road London SW9 6DZ
020 7735 9166
www.victimsupport.org.uk/vs_england_wales/index.php
Village Halls (ACRE)
Somerford CourtSomerford RoadCirencesterGloucestershire GL7 1TW
01285 653477
www.acre.org.uk
Vineyard Christian Fellowship
55 Leslie Road Aberdeen AB24 4HU
01224 483 403
www.vineyardchurchesuk.com
Wales pre-school playgroup
Ladywell HouseNewtownPowysSY16 1JB
01686 624573
www.walesppa.org
Women’s Aid Groups
PO Box Bristol 291BS99 7WS
0117 944 44 11
www.womensaid.org.uk
YMCA
640 Forest Road London E17 3DZ
020 8520 5599
www.ymca.org.uk
Young Farmer’s Clubs
10th Street Stoneleigh Park Kenilworth Warwickshire CV8 2LG
024 7685 7200
www.nfyfc.org.uk
Youth for Christ Centre
Coombswood Way HalesowenWest Midlands B62 8BH
0121 502 9620
www.yfc.co.uk
Organisations using an approved governing document should send their application for registration to:-
Charity Commission DirectPO Box 1227LiverpoolL69 3UG
Model Governing Documents(Version August 2006)
If you wish to set up a charity, using one of our model governing documents will help save time. Each of these contains the basic provisions which many charities use. Indeed, existing charities wishing to update their governing document may also find these a useful source for model provisions, with the exception of the trustee benefit clauses.
The different models are:
Charitable Companies: Model Memorandum and Articles of Association
GD1
Full ColourPDF
Printer Friendly PDF
Charitable Trusts: Model Trust Deed
GD2
Full ColourPDF
Printer Friendly PDF
Charitable Associations: Model Constitution
GD3
Full ColourPDF
Printer FriendlyPDF
To use any of these, you will need to print the document and complete it by hand.
You will then need to sign the original version you print off and send it and one copy to us. You should certify the copy by writing "I certify this to be a true copy of the original" on it and then dating and signing this statement.
The following publications are also relevant when registering a charity:
Example Objects Preparing the objects of a charity can be very difficult to get right: this contains some example charitable objects to help you
CC3 - The Essential Trustee: What you need to know Trustees are the people responsible for managing charities. Almost 1 million people act as trustees. The Commission is often asked to explain what is expected of someone who is a trustee. Trusteeship carries legal responsibilities and duties and requires time, understanding and effort. This leaflet answers some of the more common questions asked about trusteeship and the duties of trustees. A summary version CC3a is also available.
Registration Pack The forms you will need to fill in to apply for registering your organisation
CC21 - Registering as a Charity This publication explains what a charity is, how it is set-up, when it can apply for registration, and how it can become registered.
CC22 - Choosing and Preparing a Governing Document This publication gives guidance on the different types of governing documents a charity might use. Our recommended standard provisions and the procedure for adopting and amending your governing document.
CC60 - The Hallmarks of an Effective Charity In this publication, we have put together those characteristics that we think best describe the attributes of a well-run charity, but upon which charitable status is not dependant. It includes those areas in which the Commission has an interest in promoting high standards.
Publications homepage - for details of our other publications, which includes further information on a wide range of issues including accounting responsibilities and recent developments on charitable status (in the "RR" series)
Decisions of the Commission Details of the decisions of the Charity Commissioners on the Application for Registration as a Charity by certain organisations.
What are a charity’s objects?
"Objects" is the term we use to describe and identify the purpose for the which the charity has been set up. They do not say what the organisation will do on a daily basis.
A charity’s objects must be exclusively charitable. They are usually set out in a single clause or paragraph of the charity’s governing document. If the objects clause allows the organisation to do something which the law does not recognise as charitable, or the wording used is unclear, the organisation is not considered to be a charity and could not be registered with us.
How to use the example objects
The list contains example objects for a range of charitable purposes. If you are setting up a charity, you should read our guidance in CC21 Registering as a Charity and CC22 Choosing and Preparing a Governing Document . You may like to use one of our model governing documents. As our model governing documents do not include objects you may find a suitable form of words to describe what your charity will do in the list below.
To help you to select the most appropriate one, we have included some activities we would expect a charity with those objects to be carrying out on a regular basis. Where the activities are clearly set out elsewhere we have provided a link to the relevant publication.
If one of our example objects is suitable for your organisation, you can copy it into the correct part of your governing document. For example, in our model governing documents this will be either clause 3 or clause C.
Are there any benefits in using the example objects
If you have used one of our example objects without alteration, we will accept that you organisation is set up for charitable purposes and we will not need to discuss the wording of the objects with you. This will speed up our decision making processes because we will only need to consider whether
the proposed activities are suitable;
the organisation is set up for public benefit as opposed to private advantage; and
the administrative provisions (eg how the trustees are appointed) are workable.
If you combine an example object with one of our model governing documents this will speed the process even further because we will not need to consider the administrative arrangements you have in place to ensure the smooth running of the charity.
Registration Application Pack
From the 1 April 2008 trustees of organisations applying for registration will be required to have regard to the Commission’s public benefit guidance and to demonstrate their organisation’s aims are for the public benefit as part of the application process.
Please see our Public Benefit guidance for further information.‘Public benefit’ is the legal requirement that every organisation set up for one or more charitable aims must be able to demonstrate that its aims are for the public benefit if it is to be recognised, and registered, as a charity in England and Wales. This is known as ‘the public benefit requirement’. The Charity Commission has to ensure all registered charities meet the public benefit requirement.
Our application form and guidance has been updated to specifically include this requirement and will be available for use on the 1 April 2008. Applications on the old form will only be accepted until 1 June 2008. After that date your application form may be returned to you.
To register your organisation as a charity you will need to make a formal application to us. To help you to provide all of the information we need, we have issued a Registration Application Pack (the Pack). It contains an application form; a trustee declaration form; guidance notes; and a copy of our advice on the responsibilities of trustees.
We hope that you will find the Pack easy to use.
The Pack is available from Charity Commission Direct on 0845 300 0218 or can be downloaded from the PDF links below, (but first you will need to have downloaded Adobe Acrobat Reader, version 5.0 or later). If you experience any difficulties in downloading the application pack, please contact Charity Commission Direct.
Note: If you are applying to register a charitable company which will take over the work of an existing registered charity (often referred to as incorporating the existing charity) you should use the new application forms in conjunction with the guidance notes. We no longer produce a separate application pack for this purpose.
Application to Register a Charity Pack
CC5a - Application for registration (PDF)
CC5b - Application for registration: Guidance notes (PDF)
CC5c - Trustee declaration (PDF)
Information on where to send your application can be found in the Guidance Notes.
Other Information
CC3 - The Essential Trustee: What you need to know
List of Approved Governing Documents
Model Governing Documents
Example Objects
Charities and Public Benefit Guidance
businesses & corporations
employers
individuals & employees
You are here: Charities > Key Information > Tax and being a charity
The tax advantages of being a charity
UK Charities can claim relief from tax on most income or gains and on profits from some activities. Charities can also claim tax repayments on income received on which tax has already been paid including Gift Aid donations from individuals.
Income from investments, estates, land and property
Charities established in the UK are exempt from tax on most income and gains from investments, estates, land and property so long as that income/gain is used for charitable purposes.
Your charity can arrange to have income received from some of these sources paid to your charity before UK tax is deducted they include:
bank interest
income from land including way-leaves and furnished property.
royalties.
Bank and building society interest received by charities
UK banks and building societies are obliged to make interest payments to UK charities before tax is deducted (gross). If your charity is receiving bank or building society interest after tax has been deducted (net) you can follow this guidance to correct the position.
Bank interest
make sure that your bank is aware that you are a UK charity.
Let the bank see evidence that you have been accepted as a UK charity e.g. your charity registration number or a letter from HMRC Charities confirming that you are a charity for tax purposes.
Once the bank is satisfied that you are a UK charity they must make all interest payments to your charity gross
Building society interest
make sure that the building society is aware that you are a UK charity
complete form 38(INP). This form must be signed by a charity official (e.g. a trustee, the secretary, treasurer or other officer)
Let the building society see evidence that you have been accepted as a UK charity e.g. your charity registration number or a letter from HMRC Charities confirming that you are a charity for tax purposes.
Once the building society is satisfied that you are a UK charity they must make all interest payments to your charity gross.
Interest already received net of tax
For the current tax year
If the bank or building society is already aware that you are a charity and is still deducting tax from your interest they are doing so incorrectly.
let the bank or building society know about the error
as long as no Section 352 certificates have been issued they will correct their mistake by re-crediting your account with any tax deducted in error.
For earlier tax years
you can reclaim tax deducted from interest received for earlier years by making a claim to HMRC Charities
complete R68 claim form and R68 other income schedule detailing the interest received and the tax which has been deducted at source
Claims can be made for up to six years back from the current tax year.
Income from certain fundraising activities
An extra statutory concession (ESC C4) exempts income and profits generated from fundraising events from tax as long as certain conditions are met.
Income from trading
Some charities may have trading activities, either to deliver their charitable objectives or simply to raise funds. There are three separate exemptions available to charities for profits generated by trading activities.
Your charity may also want to consider establishing a subsidiary trading company.
Income received after tax has been deducted
Charities can usually claim back UK tax that has already been deducted from income they receive, including income received by Gift Aid donation. The main exception is non-refundable Tax credits on dividend income.
Repayment claims
HMRC Charities has a special process for charities to claim repayments without completing a tax return.
If you want to claim repayments in this way you must first contact HMRC Charities, register for tax purposes and provide us with details of your nominated claimant.
Further information:
Trading and business activities
Charity repayment claims
Gift Aid for charities
